TMI Blog2018 (10) TMI 1195X X X X Extracts X X X X X X X X Extracts X X X X ..... The issue has been decided in the case of GULARIA CHINI MILLS AND OTHERS VERSUS UNION OF INDIA AND OTHERS [2013 (7) TMI 159 - ALLAHABAD HIGH COURT], where it was held that Electrical energy was neither excisable under Section 3 of CEA, 1944 nor exempted goods under Rule 2(d) of Cenvat Credit Rules, 2004. Thus, same was neither excisable nor exempted goods, hence Rule 6 of CCR was not applicable - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat credit on the electricity so wheeled out, under Rule 6 (3) of Cenvat Credit Rules, 2004, relating to the period from November, 2010 to October, 2011. A show cause notice dated 02nd November, 2011 was issued demanding duty being the amount @ 5% on the electricity sold or wheeled out under the provisions of Rule 6 (3) of CCR, 2004. 2. The respondent-assessee had filed a writ petition before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red Writ Petition No.2134(M/B) of 2013 before the Hon ble Allahabad High Court, challenging the Order-in-Original dated 02nd March, 2013 (impugned herein). The Hon ble High Court by its judgment dated 04th July, 2013 have been pleased to hold that- bagasse, which emerged as residue of sugarcane, was used as fuel in boiler for generation of steam for running turbine and boiling juice for manufactu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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